Surfer tom is going to sell his custom surfboards. he was able to rent a garage from his uncle ed for $1,200 a month, which includes utilities. he anticipates being able to sell his boards for $500 each. the raw materials (resin, foam, etc.) will cost an average of $200 for each board, and he plans to spend $60 per board to advertise them to local surfers. assuming these are all the costs and revenues, what will be surfer tom’s monthly break-even point in units? does this seem like a reasonable amount for him to produce and sell every month? show your calculations.